The rule against Discretion is a key issue in monetary policy research. There are many studies that each recommends the use of one or a combination of both Islamic Central Banking has not been the exception, now the question is about the Islamic central banking, which one under the ideal assumption and realistic condition is comply with the Islamic teaches, it needs research.By a definition, the Discretion has three completely arbitrary, optimistic, and re-optimal types between the time when the former and the second are not desirable, but the third one has advantages that it can verified against the rule.This paper by descriptive-analytic method shows that within the framework of an Islamic state with an ideal assumption although re-optimization has the positive points of the rule and it has no weaknesses of that, it is preferable to prefer the rule, but given the institutional characteristics of the central bank, The money authority is not directly chosen by the Vali-e- Faghih and is not monitored by him. According to the existing empirical evidence, the existence of time incompatibility, political business cycles and financial domination in the Iranian economy, from the point of view of the Maslaha of the system, obliges the monetary authority to use an appropriate monetary rule is better in the context of a secondary verdict.

Discretion is one of the concepts which has been prominent as a result of arriving empirical studies into criminal justice. Discretion is a set of powers that authorities on criminal justice utilize them in order to perform their duties. Such phenomenon often occurs because of legal shortcomings or legislative vagueness and sometimes through crossing the law borders despite its existense. Discretion is available in different phases of criminal process, ranging from the police entrance to implementaion of court orders. One of the issues that the criminal procedure act of 1392 only has been asserted its basic principles and judges have a relative Discretion towards them is Criminal Warrants exept in detection. Although Discretion is a neutral concept, it can bring about various positive and negative consequences for ciminal justice agencies. Drawing on qualitative method and deep interviews with a group of judges, this paper tries to study the concept of Discretion. The finding in this paper is that judges actively use this Discretion, which has lead to various, and sometimes conflicting, warrants and bails for the same crimes, which in turn can cause disorder and prevent justice from perfoming for the same charges. Amending the legislations, considering the Discretion in the process of training the judges, and improving the regulatory mechanisms are considered as the possible ways for managing the Discretion.

Fair value accounting for valuation of assets and liabilities has given Managers the Discretion. The purpose of this study is to investigate the effect of Manager’ s Discretion allowed in fair value measurement on investment selling decisions. In order to test the research hypothesis, a questionnaire based on the scenario was used. This questionnaire is based on Green et al. (2015). The statistical population consists of all active financial analysts in investment companies and stock exchange brokers and the statistical sample of the study was determined using the sample size tables of Cohen et al. (2000) of 268 people. Multivariate analysis of variance (MANOVA) and univariate analysis of variance (ANOVA) were used to analyze the data and test hypothesis. The results of this study showed that conservatism and its interaction with the fair value volatility have a significant effect on the investment selling decisions based on fair value, but the fair value volatility has no significant effect on these decisions. Overall, the results of the research showed that the directors' Discretions in fair value accounting affects investment selling decisions.